PTRC - Profession Tax Registration Certificate - Obtained to make payments of Employee deductions - Required only when there is atleast one employee
PTEC - Profession Tax Enrollment Certificate - Obtained to enroll an Establishment under Professional Tax Rules - Required even if there are no employees

StateBasis of RegistrationWithin how many days registration is to be obtainedSectionRegistration ModeForm No.PTEC Govt fee
KarnatakaSingle registration for the entire stateWithin 30 days from the date of commencement of profession, trade, employment[Section 5(3)]OnlineNARs. 2500 per year
AssamDistrict WiseWithin 90 days of becoming liable to pay tax[Section 5A(4)]OnlineNARs. 2500 per year
GujaratMunicipal area WiseWithin 60 days from the date of commencement of profession, trade, calling or employment[Rule 3]OfflineForm 1Rs. 2000 per year
Andhra PradeshMunicipal area WiseWithin 30 days of becoming liable to pay tax[Section 6(3)(b)]OnlineNARs. 2500 per year
TelanganaMunicipal area WiseWithin 30 days of becoming liable to pay tax[Section 6(3)(b)]OnlineNARs. 2500 per year
KeralaMunicipal area WiseEvery company which transacts business or any person which exercises profession, trade or calling for more than 60 days in any half year are liable to pay professional Tax[Section 204]OfflineApplication form differs for every municipal corporation / panchayatRs. 1250 per half year 15th Oct (Apr-Sep) & 15th Apr (Oct-Mar)
Madhya PradeshDistrict WiseWithin 30 days of becoming liable to pay tax[Section 8(4)]OnlineNARs. 2500 per year
MaharashtraSingle registration for the entire stateWithin 30 days of becoming liable to pay tax[Section 5(3)]OnlineNARs. 2500 per year
MeghalayaSingle registration for the entire stateWithin 90 days of becoming liable to pay tax[Section 5A(4)]OfflineForm IRs. 2500 one time (no recurring payments)
OdishaMunicipal area WiseWithin 90 days of becoming liable to pay tax[Section 6(3)]OnlineNARs. 2500 per year
Tamil NaduMunicipal area WiseWithin 30 days from the date of commencement of trade or business[Section 5]OfflineRequest letterRs. 1000 per half year 15th Sep (Apr-Sep) & 15th Feb (Oct-Mar) It is called Corporation Tax in TN
TripuraMunicipal area WiseWithin 90 days of becoming liable to pay tax[Section 5]OfflineForm IRs. 2500 per year
BiharSingle registration for the entire stateWithin 7 days of becoming liable to pay tax[Rule 3]OnlineNARs. 2500 per year
ManipurSingle registration for the entire stateWithin 90 days of becoming liable to pay tax[Section 6A]OfflineRequest letterRs. 2500 per year
SikkimSingle registration for the entire stateWithin 90 days from the date of commencement of profession, trade, calling or employment.[Section 7]OfflineForm 1Rs. 2500 per year
NagalandSingle registration for the entire stateWithin 30 days of becoming liable to pay tax[Rule 3]OfflineForm IRs. 2500 per year
MizoramSingle registration for the entire stateEvery person who carries on a trade either or by himself or by an Agent or representative, or who follows a profession or calling or who is in employment, either wholly or in part within the State shall be liable to pay Professional Tax for each financial year[Section 3]OfflineRequest letterRs. 2500 one time (no recurring payments)
West BengalDistrict WiseWithin 90 days from the date of commencement of profession, trade, calling or employment.[Section 5]OnlineNARs. 2500 per year
JharkhandSingle registration for the entire stateWithin 7 days of becoming liable to pay tax[Section 7]OnlineNARs. 2500 per year
PunjabAddress wiseWithin 30 days from the date of commencement of profession, trade, employment[Section 6(4)]OnlineNANA
PondicherryMunicipal area WiseNo provision for registration, but every company which transacts business or any person which exercises profession, trade or calling for more than 60 days in any half year are liable to pay professional Tax[Section 144]OnlineNANA
StateOnline/OfflinePeriodicity for PaymentDue date for PaymentPeriodicity of ReturnDue date for Periodic ReturnDue Date of Annual ReturnFormsDue date for Enrolment/Renewal
KarnatakaOnlineMonthly20th of every succeeding monthMonthly / Annually20th of every succeeding month30th April of every yearNA30th April of every Year(In form IV-A)
AssamPayment Online, Return OfflineMonthlyLast day of succeeding monthMonthlyLast day of succeeding monthNAForm III30th June of every year
GujaratOfflineMonthly15th of the succeeding monthMonthly / Annually15th of the succeeding month30th April (Before 30 days from the end of the Financial year)NA30th Sep of every year
Andhra PradeshOnlineMonthly10th of the succeeding monthMonthly10th of the succeeding monthNANA30th June of every year
TelanganaOnlineMonthly10th of the succeeding monthMonthly10th of the succeeding monthNANA30th June of every year
KeralaOfflineHalf yearly15th Oct (Apr-Sep) & 15th Apr (Oct-Mar)Return not requiredNANANA15th Oct & 15th Apr
Madhya PradeshOnlineMonthly10th of the succeeding monthQuarterly15th July, 15th Oct, 15th Jan, 15th AprilNANA30th Sep of every year
MaharashtraOnlineMonthlyLast day of succeeding month **MonthlyLast day of succeeding month30th June of every yearNA30th June of every year
MeghalayaPayment Online, Return OfflineNot specifiedNot specified (hence any time during the year payment can be made)AnnualNA31st May of every year.Form INA
OdishaOnlineMonthlyLast day of succeeding monthMonthlyLast day of succeeding month30th June of every year.NA30th April of every Year
Tamil NaduOfflineHalf Yearly15th Sep (Apr-Sep) & 15th Feb (Oct-Mar)Return not requiredNANANA15th Sep & 15th Feb
TripuraPayment Online, Return OfflineMonthlyLast day of succeeding monthMonthlyLast day of succeeding monthNAForm VII30th June of every year
BiharOnlineNot specifiedNot specified (hence any time during the year payment can be made)AnnualNA30th Nov of every year for previous Financial year (April to March)NA30th June of every year
ManipurPayment Online, Return OfflineNot specifiedNot specified (hence any time during the year payment can be made)AnnualNA30th March every year for Financial year (April to March)Form I30th April of every Year
SikkimOfflineMonthly15th of the succeeding monthQuarterly30th July, 30th Oct, 30th Jan, 30th AprilNAForm 530th June of every year
NagalandOfflineNot specifiedNot specified (hence any time during the year payment can be made)AnnualNA30th April every year for previous Financial year (April to March)Form I31st May of every year
MizoramOfflineNot specifiedNot specified (hence any time during the year payment can be made)AnnualNA30th June every year for previous Financial year (April to March)Form INA
West BengalOnlineMonthly21st of the succeeding monthMonthly / AnnuallyMonthly return is limited to upldation of payments made on the portal30th April (Before 30 days from the end of the Financial year)NA30th April of every Year
JharkhandOnlineQuarterly15th May (Apr-Jun), 15th Aug (Jul-Sep), 15th Nov (Oct-Dec) & 15th Feb (Jan-Mar)Quarterly / Annually15th May (Apr-Jun), 15th Aug (Jul-Sep), 15th Nov (Oct-Dec) & 15th Feb (Jan-Mar)30th Nov of every year for previous Financial year (April to March)NA31st May every year
PunjabOnlineAnnually30th April (for Previous year April to March)Annually30th April (for Previous year April to March)NANANA
PondicherryOfflineHalf yearly30th Sep (Apr-Sep) & 31st Mar (Oct-Mar)Return not requiredNANANA30th Sep & 31st Mar
State nameRule NameRuleInterest for non/delayed payment of PTInterest rateOther conditins
Andhra PradeshAndhra Pradesh Tax on Professions, Trades, Callings and Employments Rules, 1987Rule 24Failure to deduct / pay the deducted taxes on or before Due DateInterest at the rate of Rs.2 for every Rs. 100 of part thereof for every month from the date specified for its payment.In calculating interest, any part of a month shall be considered as 1 month. For eg - 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date. Part of Rs.100 shall be considered as 100. For example, for amount of tax Rs. 1250, the late fee shall be computed on Rs. 1300
AssamAssam Professions, Trades, Callings and Employments Taxation Act, 1947Section 12A(2), 12(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
BiharBihar Tax on Professions, Trades, Callings and Employments Act, 2011Section 8(2), 8(3)Failure to pay the tax under this ActSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
GujaratGujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Traders, Callings and Employments Act, 1976Section 9(1), 9(2)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 1.5% per monthThe liability to pay interest automatically arises when there is delay in payment of tax. In calculating interest, part of a month shall be considered as one month. For example, delay of 1 month and 2 days shall be considered as delay of 2 months.
JharkhandJharkhand Tax on Professions, Trades, Callings and Employments Act, 2011Section 11(1), 11(2)Failure to deduct / pay the deducted taxes on or before Due DateInterest at the rate of Rs.2 for every Rs. 100 of part thereof for every month from the date specified for its payment.In calculating interest, any part of a month shall be considered as 1 month. For eg - 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date. Part of Rs.100 shall be considered as 100. For example, for amount of tax Rs. 1250, the late fee shall be computed on Rs. 1300
KarnatakaKarnataka Tax on Profession, Trades, Callings and Employments Act, 1976Section 11(2), 11(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 1.25% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
KeralaKerala Panchayat Raj Act 1994NANo Interest mentioned in the ActNANA
Madhya PradeshMadhya Pradesh Vritti Kar Adhiniyam, 1995Section 13Failure to pay the tax under this ActInterest of 2% per month of the amount of tax due. Amount of interest shall not be more than 2/3rd of the amount of tax due.The interest becomes due only after receiving a notice for payment of tax and failed to pay within the date specified in the notice. However, before imposing interest, the authority gives an opportunity of being heard and show reasonable cause for the delay.
MaharashtraMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975Section 9(2), 9(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 1.25% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
ManipurManipur Professions, Trades, Callings and Employments Taxation Act, 1981NANo Interest mentioned in the ActNANA
MeghalayaMeghalaya Professions, Trades, Callings and Employments Taxation Act, 1947Section 12A(2), 12A(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
NagalandNagaland Professions, Trades, Callings and Employments Taxation Act, 1968.Section 19A(2), 19A(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
OdishaOrissa State Tax on Professions, Trades, Callings and Employments Act, 2000Section 11(2), 11(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
PuducherryThe Pondicherry Minicipalties Act 1973NANo Interest mentioned in the ActNANA
PunjabPunjab State Development Tax Act, 2018Section 11(1), 11(2)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
SikkimSikkim Tax on professions, Trades, Callings and Employments Act, 2006Section 14(2), 14(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Tamil NaduTamil Nadu Tax on professions, Trades, Callings and Employments Act, 1992Section 9(2), 9(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
TelanganaTelangana Tax on Professions, Trades, Callings and Employments Rules, 1987Rule 24Failure to deduct / pay the deducted taxes on or before Due DateInterest at the rate of Rs.2 for every Rs. 100 of part thereof for every month from the date specified for its payment.In calculating interest, any part of a month shall be considered as 1 month. For eg - 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date.Part of Rs.100 shall be considered as 100. For example, for amount of tax Rs. 1250, the late fee shall be computed on Rs. 1300
TripuraTripura professions, Trades, Callings and Employments Taxation Act, 1997Section 9(2), 9(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 2% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
West BengalWest Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979Section 9(2), 9(3)Failure to deduct / pay the deducted taxes on or before Due DateSimple interest of 1% per monthIn calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date